In addition to the general sales tax or value added tax, an additional tax called a special tax, excise duty or excise duty is usually imposed on the purchase of certain (non)-food products such as petrol, alcohol and cigarettes. Excise duties belong to indirect, ie indirect taxes that are paid from income and rarely from property. In the Republic of Croatia, the Excise Duties Act is in force, as are various additional regulations that define product categories, the tax base and the amount of excise duties. Excise duties are collected on the basis of products that are not necessary for basic existential needs and which represent convenience. Some of these products cause ill health, which is why this tax seeks to make such consumers aware of their harmful effects. The paper presents the origin and development of excise duty, states the reasons and objectives of application and defines the categories of products that are compared with excise duties. The aim is to analyze the revenues collected from excise duties in the Republic of Croatia for a period of seven years to compare with other forms of taxation since excise duties have existed since the modern Croatian states and at the same time to show their share in GDP. years of the country. In particular, revenues from excise duties on tobacco at the level of the European Union over a period of three years are analyzed. This form of sales tax has found its place in the tax system of the Republic of Croatia and has become a very publisher and a significant revenue of the state budget. Today, the Croatian system of excise / special taxation is in line with the acquis communautaire.